GREGORY v. HELVERING, COMMISSIONER OF INTERNAL REVENUE (1935)

GREGORY v. HELVERING, COMMISSIONER OF INTERNAL REVENUE
	Term: 1934
Important Dates
	Argued: December 4, 1934
	Decided: January 7, 1935
Outcome
	Affirmed (includes modified)
Vote
	9-0
Majority
	Louis Dembitz Brandeis • Pierce Butler • Benjamin Nathan Cardozo • Charles Evans Hughes • James Clark McReynolds • Owen Josephus Roberts • Harlan Fiske Stone • George Sutherland • Willis Van Devanter

GREGORY v. HELVERING, COMMISSIONER OF INTERNAL REVENUE is a case that was decided by the Supreme Court of the United States on January 7, 1935. The case was argued before the court on December 4, 1934.

In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the U.S. Court of Appeals, Second Circuit.

For a full list of cases decided in the 1930s, click here. For a full list of cases decided by the Hughes Court, click here.

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About the case

Subject matter: Federal Taxation - Federal taxation of gifts, personal, business, or professional expenses
Petitioner: Stockholder, shareholder, or bondholder
Petitioner state: Unknown
Respondent type: Internal Revenue Service, Collector, Commissioner, or District Director of
Respondent state: Unknown
Citation: 293 U.S. 465
How the court took jurisdiction: Cert
What type of decision was made: Opinion of the court (orally argued)
Who was the chief justice: Charles Evans Hughes
Who wrote the majority opinion: George Sutherland

These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.